Browse Tax Judgements
Showing 181–200 of 246 judgements · Browse by section & bench
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Avance Technologies Limited Vs ACIT, Central Circle – 2(2), Mumbai
The assessee company, Avance Technologies Limited, filed its return of income for A.Y. 2017-18 declaring income of Rs. 17,43,210/-. The case was selected for complete scrutiny. The assessing officer noted that the assessee-company is part o…
Amish Anantrai Modi Vs. Dy.Commissioner of Income Tax Central Circle 2(1), Mumbai
The assessee, Amish Anantrai Modi, originally had an assessment framed under section 143(3) read with section 153C of the Income Tax Act, 1961, which was quashed by the Coordinate Bench of the Tribunal in ITA No.1312/Mum/2021. Subsequently,…
ITA No. 4754/Mum/2025
The assessee, Lodha Developers Limited, is a company engaged in real estate construction and development. For the assessment year 2016-17, the assessee filed its return of income electronically declaring a total income of Rs. 83,28,22,820/-…
ITA No. 4353/MUM/2025 (AY: 2009-10) & ITA No. 4352/MUM/2025 (AY: 2012-13)
The assessee-company, M/s Essar Power Gujarat Limited, is engaged in the business of generation of electricity. The case was reopened under Section 147 based on information from the Directorate of Revenue Intelligence (DRI) regarding over-i…
Rajroop Doshi Vs. ITO Ward 2(1)
The assessee, Rajroop Doshi, filed a return of income which was revised on 27.03.2018, declaring a total income of ₹47,89,100/-. The case was selected for scrutiny through Computer Assisted Scrutiny Selection (CASS) for examination of certa…
DCIT, Circle-5(1), Kolkata Vs M/s Puffco Distributors Pvt Ltd
The assessee, M/s Puffco Distributors Pvt Ltd, a Non-Banking Finance Company (NBFC) incorporated on 08.02.1995, filed its return of income for the assessment year 2010-2011 declaring income at Rs.37,96,290/-. The Assessing Officer (AO) rece…
Tata Consumer Products Limited vs. Assistant Commissioner of Income Tax
This appeal arises from the orders passed by the Assessing Officer (AO) under sections 143(3), 144C(13), and 144B of the Income Tax Act, 1961, dated 29.10.2024. The main issues in this case include the Transfer Pricing adjustment on account…
Mukul Banerjee
This is an appeal filed by the assessee, Mukul Banerjee, against the order of the ld. Commissioner of Income Tax (Appeals)-6, Kolkata in Appeal No. 150/CIT(A)-6/Kol/2015-16 dated 22nd March, 2018 for the assessment year 2011-12. The appeal …
M/s. Rarity Agencies Limited Vs. ITO, Ward-9(1), Kolkata
The assessee, M/s. Rarity Agencies Limited, filed an income tax return for the assessment year 2015-16 declaring a total income of ₹10,501 and claimed a refund of ₹22,960. The case was selected for scrutiny due to suspicious sale transactio…
Debasish Banerjee vs. ITO, Ward-44(1), Kolkata
The assessee, Debasish Banerjee, filed his return of income declaring a total income of Rs.2,40,660/- for the assessment year 2018-19. The case was selected for limited scrutiny regarding the sale consideration reported in the capital gain …
Test Jewellery Pvt. Limited
The present appeal is directed at the instance of the assessee, Test Jewellery Pvt. Limited, against the order of the Additional/Joint Commissioner of Income Tax (Appeals)-10, Mumbai dated 16.02.2024 passed for Assessment Year 2012-2013. Th…
ITA No. 1833/KOL/2025 (A.Y. 2012-2013)
The present appeal is directed at the instance of the assessee, SRG Trading Pvt. Limited, against the order of the Additional/Joint Commissioner of Income Tax (Appeals)-3, Delhi dated 08.11.2024 passed for Assessment Year 2012-2013. The ass…
R S Ispat Limited vs. DCIT, Circle 12(1), Kolkata
The assessee, R S Ispat Limited, filed its return of income for AY 2012-13 on 26.09.2012, which was later revised on 08.08.2013. The case was selected for scrutiny and the assessment was completed with a disallowance of certain purchases. T…
Paras Plaza Pvt. Ltd. Vs. Income Tax Officer, Ward 10(4), Kolkata
The assessee, Paras Plaza Pvt. Ltd., filed a return of income on 11.01.2013 declaring a total loss of ₹27,163/-. The case was reopened under section 147 of the Act by issuing a notice under section 148 on 26.03.2019. The assessee filed a re…
M/s Muse Advertising And Media Private Limited vs. The Income Tax Officer, Ward-10(3), Kolkata
The assessee, M/s Muse Advertising And Media Private Limited, filed a return of income for the assessment year 2011-12 declaring a total income of Rs.3,750/-. The case was originally assessed under section 143(3) of the Income Tax Act, 1961…
Gopal Krishan Maharwal
The present appeal is directed at the instance of assessee Gopal Krishan Maharwal against the order of Id. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 03.03.2025 passed for Assessment Year 2012-…
Goodhope Tie-Up Pvt. Ltd. vs. ITO, Ward-1(1), Kolkata
The assessee, Goodhope Tie-Up Pvt. Ltd., filed a return of income declaring total income of Rs. Nil. The return was processed under section 143(1) of the Income Tax Act, 1961. Subsequently, the case was selected for scrutiny, and an assessm…
Income Tax Officer, Ward 3(1), Kolkata Vs. Anushreya Investment Private Limited
The assessee, Anushreya Investment Private Limited, filed its return of income on 16-9-2011 declaring an income of Rs. 1,49,290/-. The case was selected for scrutiny under Section 147 of the Act, and a notice was issued on 27-3-2018. The As…
Panorama Electronics Private Limited vs. ITO, Ward-8(1), Kolkata
This appeal arises from an order under section 250 of the Income Tax Act, 1961, dated 03.09.2025, passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The total income determined under secti…
M/s Thirani Securities Private Limited vs. Income Tax Officer
The case involves M/s Thirani Securities Private Limited, which had its assessment framed under section 143(3) of the Income Tax Act, 1961, on 25.03.2015. The assessment was subsequently reopened under section 147 of the Act on 27.03.2019 a…